26 U.S.C. §§ 1246, 1247
Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
[§§ 1246, 1247. Repealed. Pub. L. 108–357, title IV, § 413(a)(2) , (3), Oct. 22, 2004 , 118 Stat. 1506 ]
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Cited by 4
- 26 CFR § 1.1248-2 — Earnings and profits attributable to a block of stock in simple cases.
- 26 CFR § 1.1248-3 — Earnings and profits attributable to stock in complex cases.
- 26 CFR § 1.338-4 — Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- 26 U.S.C. § 1291 — Interest on tax deferral
Nearby sections (25 sections)
- 1234B · Gains or losses from securities futures contracts
- 1235 · Sale or exchange of patents
- 1236 · Dealers in securities
- 1237 · Real property subdivided for sale
- 1238 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5,…
- 1239 · Gain from sale of depreciable property between certain related…
- 1240 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4,…
- 1241 · Cancellation of lease or distributor’s agreement
- 1242 · Losses on small business investment company stock
- 1243 · Loss of small business investment company
- 1244 · Losses on small business stock
- 1245 · Gain from dispositions of certain depreciable property
- 1246 · Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22,…
- 1248 · Gain from certain sales or exchanges of stock in certain foreign…
- 1249 · Gain from certain sales or exchanges of patents, etc., to…
- 1250 · Gain from dispositions of certain depreciable realty
- 1251 · Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18,…
- 1252 · Gain from disposition of farm land
- 1253 · Transfers of franchises, trademarks, and trade names
- 1254 · Gain from disposition of interest in oil, gas, geothermal, or…
- 1255 · Gain from disposition of section 126 property
- 1256 · Section 1256 contracts marked to market
- 1257 · Disposition of converted wetlands or highly erodible croplands
- 1258 · Recharacterization of gain from certain financial transactions
- 1259 · Constructive sales treatment for appreciated financial positions